142.911. 1. Each person operating a refinery, terminal, or bulkplant in this state shall prepare and provide to the driver of every fueltransportation vehicle receiving motor fuel into the vehicle storage tankat the facility a shipping document setting out on its face:
(1) Identification by city and state of the terminal, refinery orbulk plant from which the motor fuel was removed;
(2) The date the motor fuel was removed;
(3) The amount of motor fuel removed, gross gallons and net gallons;
(4) The state of destination as represented to the terminal operatorby the transporter, the shipper or the agent of the shipper;
(5) Any other information required by the director for theenforcement of this chapter; and
(6) The supplier, consignee and carrier of the motor fuel.
2. A terminal operator may manually prepare shipping papers if theterminal does not have the ability to prepare automated shipping papers oras a result of extraordinary unforeseen circumstances, including acts ofGod, which temporarily interfere with the ability of the terminal operatorto issue automated machine-generated shipping papers. However, theterminal operator shall, prior to manually preparing the papers, provide,in the case of a terminal not having the ability to prepare automatedshipping papers, written notice to the director, or in the case ofextraordinary circumstances, telephonic notice to the director and obtain aservice interruption authorization number which the employees of theterminal operator shall add to the manually prepared papers prior toremoval of each affected transport load from the terminal. The serviceinterruption authorization number shall be valid for use by the terminaloperator for a period not to exceed twenty-four hours. If the interruptionhas not been corrected within the twenty-four-hour period, additionalnotice(s) to the director shall be required and interruption authorizationnumber(s) may be issued upon explanation by the terminal operatorsatisfactory to the director. If the terminal operator acquires theability to prepare automated machine-printed shipping papers, the terminaloperator shall notify the director no later than ten days prior to theinitial use of such capability.
3. An operator of a bulk plant in this state delivering motor fuelinto a tank wagon for subsequent delivery to a consumer in this state shallbe exempt from this section. An operator of a bulk plant in this stateshall not be required to identify net gallons on the shipping documents asprovided by this section.
4. A refinery or terminal operator may load motor fuel, a portion ofwhich fuel is destined for sale or use in this state and a portion of whichfuel is destined for sale or use in another state or states. However, suchsplit loads removed shall be documented by the terminal operator by issuingshipping papers designating the state of destination for each portion ofthe fuel.
5. Each refinery or terminal operator shall post a conspicuous noticeproximately located to the point of receipt of shipping papers by transporttruck operators, which notice shall describe in clear and concise terms theduties of the transport operator and supplier under section 142.914,provided that the director may establish the language, type, style andformat of the notice.
6. No terminal operator shall imprint, and no supplier shallknowingly permit a terminal operator to imprint on behalf of the supplier,any false statement on a shipping paper relating to motor fuel to bedelivered to this state or to a state having substantially the sameshipping paper requirements with respect to the supplier of the fuel,whether or not it was dyed for the intended destination.
7. Any terminal operator who shall knowingly imprint any falsestatement in violation of this section shall be jointly and severallyliable for all the taxes levied by this chapter which are not collected bythis state as a result of such action.
8. Any supplier who knowingly violates this section shall be jointlyand severally liable with the terminal operator.
9. A person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class D felony.
10. The director may impose a civil penalty of one thousand dollarsfor the first occurrence against every terminal operator that fails to meetshipping paper issuance requirements under this chapter. Each subsequentoccurrence described in this subsection is subject to a civil penalty offive thousand dollars.
142.911. 1. Each person operating a refinery, terminal, or bulkplant in this state shall prepare and provide to the driver of every fueltransportation vehicle receiving motor fuel into the vehicle storage tankat the facility a shipping document setting out on its face:
(1) Identification by city and state of the terminal, refinery orbulk plant from which the motor fuel was removed;
(2) The date the motor fuel was removed;
(3) The amount of motor fuel removed, gross gallons and net gallons;
(4) The state of destination as represented to the terminal operatorby the transporter, the shipper or the agent of the shipper;
(5) Any other information required by the director for theenforcement of this chapter; and
(6) The supplier, consignee and carrier of the motor fuel.
2. A terminal operator may manually prepare shipping papers if theterminal does not have the ability to prepare automated shipping papers oras a result of extraordinary unforeseen circumstances, including acts ofGod, which temporarily interfere with the ability of the terminal operatorto issue automated machine-generated shipping papers. However, theterminal operator shall, prior to manually preparing the papers, provide,in the case of a terminal not having the ability to prepare automatedshipping papers, written notice to the director, or in the case ofextraordinary circumstances, telephonic notice to the director and obtain aservice interruption authorization number which the employees of theterminal operator shall add to the manually prepared papers prior toremoval of each affected transport load from the terminal. The serviceinterruption authorization number shall be valid for use by the terminaloperator for a period not to exceed twenty-four hours. If the interruptionhas not been corrected within the twenty-four-hour period, additionalnotice(s) to the director shall be required and interruption authorizationnumber(s) may be issued upon explanation by the terminal operatorsatisfactory to the director. If the terminal operator acquires theability to prepare automated machine-printed shipping papers, the terminaloperator shall notify the director no later than ten days prior to theinitial use of such capability.
3. An operator of a bulk plant in this state delivering motor fuelinto a tank wagon for subsequent delivery to a consumer in this state shallbe exempt from this section. An operator of a bulk plant in this stateshall not be required to identify net gallons on the shipping documents asprovided by this section.
4. A refinery or terminal operator may load motor fuel, a portion ofwhich fuel is destined for sale or use in this state and a portion of whichfuel is destined for sale or use in another state or states. However, suchsplit loads removed shall be documented by the terminal operator by issuingshipping papers designating the state of destination for each portion ofthe fuel.
5. Each refinery or terminal operator shall post a conspicuous noticeproximately located to the point of receipt of shipping papers by transporttruck operators, which notice shall describe in clear and concise terms theduties of the transport operator and supplier under section 142.914,provided that the director may establish the language, type, style andformat of the notice.
6. No terminal operator shall imprint, and no supplier shallknowingly permit a terminal operator to imprint on behalf of the supplier,any false statement on a shipping paper relating to motor fuel to bedelivered to this state or to a state having substantially the sameshipping paper requirements with respect to the supplier of the fuel,whether or not it was dyed for the intended destination.
7. Any terminal operator who shall knowingly imprint any falsestatement in violation of this section shall be jointly and severallyliable for all the taxes levied by this chapter which are not collected bythis state as a result of such action.
8. Any supplier who knowingly violates this section shall be jointlyand severally liable with the terminal operator.
9. A person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class D felony.
10. The director may impose a civil penalty of one thousand dollarsfor the first occurrence against every terminal operator that fails to meetshipping paper issuance requirements under this chapter. Each subsequentoccurrence described in this subsection is subject to a civil penalty offive thousand dollars.
142.911. 1. Each person operating a refinery, terminal, or bulkplant in this state shall prepare and provide to the driver of every fueltransportation vehicle receiving motor fuel into the vehicle storage tankat the facility a shipping document setting out on its face:
(1) Identification by city and state of the terminal, refinery orbulk plant from which the motor fuel was removed;
(2) The date the motor fuel was removed;
(3) The amount of motor fuel removed, gross gallons and net gallons;
(4) The state of destination as represented to the terminal operatorby the transporter, the shipper or the agent of the shipper;
(5) Any other information required by the director for theenforcement of this chapter; and
(6) The supplier, consignee and carrier of the motor fuel.
2. A terminal operator may manually prepare shipping papers if theterminal does not have the ability to prepare automated shipping papers oras a result of extraordinary unforeseen circumstances, including acts ofGod, which temporarily interfere with the ability of the terminal operatorto issue automated machine-generated shipping papers. However, theterminal operator shall, prior to manually preparing the papers, provide,in the case of a terminal not having the ability to prepare automatedshipping papers, written notice to the director, or in the case ofextraordinary circumstances, telephonic notice to the director and obtain aservice interruption authorization number which the employees of theterminal operator shall add to the manually prepared papers prior toremoval of each affected transport load from the terminal. The serviceinterruption authorization number shall be valid for use by the terminaloperator for a period not to exceed twenty-four hours. If the interruptionhas not been corrected within the twenty-four-hour period, additionalnotice(s) to the director shall be required and interruption authorizationnumber(s) may be issued upon explanation by the terminal operatorsatisfactory to the director. If the terminal operator acquires theability to prepare automated machine-printed shipping papers, the terminaloperator shall notify the director no later than ten days prior to theinitial use of such capability.
3. An operator of a bulk plant in this state delivering motor fuelinto a tank wagon for subsequent delivery to a consumer in this state shallbe exempt from this section. An operator of a bulk plant in this stateshall not be required to identify net gallons on the shipping documents asprovided by this section.
4. A refinery or terminal operator may load motor fuel, a portion ofwhich fuel is destined for sale or use in this state and a portion of whichfuel is destined for sale or use in another state or states. However, suchsplit loads removed shall be documented by the terminal operator by issuingshipping papers designating the state of destination for each portion ofthe fuel.
5. Each refinery or terminal operator shall post a conspicuous noticeproximately located to the point of receipt of shipping papers by transporttruck operators, which notice shall describe in clear and concise terms theduties of the transport operator and supplier under section 142.914,provided that the director may establish the language, type, style andformat of the notice.
6. No terminal operator shall imprint, and no supplier shallknowingly permit a terminal operator to imprint on behalf of the supplier,any false statement on a shipping paper relating to motor fuel to bedelivered to this state or to a state having substantially the sameshipping paper requirements with respect to the supplier of the fuel,whether or not it was dyed for the intended destination.
7. Any terminal operator who shall knowingly imprint any falsestatement in violation of this section shall be jointly and severallyliable for all the taxes levied by this chapter which are not collected bythis state as a result of such action.
8. Any supplier who knowingly violates this section shall be jointlyand severally liable with the terminal operator.
9. A person who knowingly violates or knowingly aids and abetsanother to violate this section with the intent to evade the tax levied bythis chapter shall be guilty of a class D felony.
10. The director may impose a civil penalty of one thousand dollarsfor the first occurrence against every terminal operator that fails to meetshipping paper issuance requirements under this chapter. Each subsequentoccurrence described in this subsection is subject to a civil penalty offive thousand dollars.
